The official 2026 table
| Investment total 2026 | KIA |
|---|---|
| Up to €2,900 | 0 |
| €2,901 – €71,683 | 28% of the investment |
| €71,684 – €132,746 | Fixed €20,072 |
| €132,747 – €398,236 | €20,072 minus 7.56% of the excess above €132,746 |
| Above €398,236 | 0 |
How it works
The KIA is an extra deduction on taxable profit, available to income-tax entrepreneurs and BVs alike, over business assets of €450+ each. Outside the count: land, dwellings, passenger cars (with exceptions for very low emission), and assets leased out. A €40,000 machine inside the 28% band earns €11,200 of extra deduction on top of regular depreciation.
The two timing levers
- Bundling: investments planned across December and January land in one year, lifting the total into the strongest band.
- Splitting: a total heading past €132,746 loses 7.56% per extra euro — spreading across two years preserves the fixed €20,072 twice.
The KIA stacks with the EIA and MIA for energy and environmental assets, and sits inside the wider set of BV (besloten vennootschap, the Dutch private limited company) tax advantages. Mind the desinvestment addition: selling the asset within 5 years claws part of the deduction back. Last verified: 19 July 2026. Source: Belastingdienst.
Where this leads
Alongside this belong Applying for WBSO and Dutch Innovation Box Tax Regime 2026.